Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 3
General Definitions
(1) For the purposes of this Convention, unless the context otherwise requires:
- (a) the term "Federal Republic of Germany" refers to the territory of the Federal Republic of Germany and the areas adjacent to its territorial waters and the seabed, the subsoil, and the water column located therein, over which Germany exercises its sovereign rights under its domestic laws and in accordance with international law for the purposes of exploration, exploitation and preservation of living or non-living natural resources;
- (b) The term "Republic of Belarus" means the Republic of Belarus and when used in its geographical sense, the term includes the territory over which Belarus exercises its sovereign rights under its domestic laws and in accordance with international law;
- (c) the terms "a Contracting State" and "the other Contracting State" mean, depending on the context, the Federal Republic of Germany or the Republic of Belarus;
- (d) The term "person" includes individuals and companies;
- (e) The term "company" means anybody corporate or any legal entity that is treated as a body corporate for tax purposes;
- (f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State, respectively;
- (g) The term "international traffic" means any transport by sea or air operated by an enterprise that has its place of effective management in a Contracting State, except where the ship or aircraft is operated solely between places situated in the other Contracting State;
- (h) The term "national" means:
- (i) in the Federal Republic of Germany, any individual identified as a German according to the Constitution of the Federal Republic of Germany, or any legal entity, partnership firms and other associations deriving its status as such under the laws in force in the Federal Republic of Germany;
- (ii) In the Republic Belarus, any individual possessing the nationality of the Republic of Belarus or any legal person, partnership firm and other association deriving its status as such under the laws in force in Belarus;
- (i) The term "competent authority" means:
- (i) In the Federal Republic of Germany: the Federal Ministry of Finance or its official or authorized representative;
- (ii) In the Republic of Belarus: the Ministry for Taxes and Levies or its authorized representative.
(2) For the application of this Convention by a Contracting State, unless the context otherwise requires, any term not defined herein shall have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies.